COLERAINE AND DISTRICT SOCIETY OF MODEL ENGINE
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COLERAINE AND DISTRICT SOCIETY OF MODEL
ENGINEERS LTD
I report on the financial statements of the Coleraine and District Society of Model Engineers for the year ended 31 January
2024, which are set out on pages 5 to 11.
Respectlve responsibilities of Trustees and examiner
As the charity trustees (and also the directors of the company for the purposes of compar)y law) you are responsible for the
preparalion of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, Il is my responsibility lo..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008-
lo follow the procedures laid down in the general Directions given by the Charity Commission under section
65{9){bl of the Charities Act,. and
to slate whether particular matters have come to my attention.
Basls of Independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried
out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9){bl
of the Charities Act. The examination included a review of the accounting records kept by the charity and a COTnparison of
the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts. and seeking explanations from you as charity trustees concerning any such matters.
My role is to slate whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance wilh section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the Companies
Act
2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to (41 listed above and, in connection
with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to
your attention.
Alison Wallace IFCAI
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated. 23 April 2024